METHODOLOGY OF THE AUDIT OF ENVIRONMENTAL MANAGEMENT OF THE WETLANDSOF PERÚ WTHIN THE FRAMEWORK OF THE RAMSAR CONVENTION

Authors

  • Martín Edmundo Mogrovejo Espinoza Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

DOI:

https://doi.org/10.15381/quipu.v20i37.3866

Keywords:

Auditoría de gestión ambiental, Convención Ramsar, humedales, metodología de auditoría.

Abstract

The study formulates how the technical/operative alignments of the Ramsar Convention facilitate the implementation of the environmental and audit management methodology of the wetlands of Peru. It’s an investigation on an explanatory level, developed in a sample of five wetlands: Reserva Nacional de Paracas (Ica), Refugio de Vida Silvestre Los Pantanos de Villa (Lima), Santuario Nacional Lagunas de Mejia (Arequipa), Santuario Nacional Manglares de Tumbes (Tumbes) y Reserva Nacional Junín ( Junín and Pasco). The research instruments used were: The Interview of civil employees responsible for the wetlands, the information Card of the Ramsar wetlands, and the list of verifications. We conclude that the application of the methodology of the audit of environmental management for the specific case of the wetlands of Peru must be framed in the alignments of the protocol of monitoring of the Ramsar Convention, which its application is inescapable of the exigencies of the convention.

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Author Biography

  • Martín Edmundo Mogrovejo Espinoza, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

    Maestro en Auditoría Integral. Contador Público Colegiado.

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Published

2012-06-18

Issue

Section

Original papers

How to Cite

Mogrovejo Espinoza, M. E. (2012). METHODOLOGY OF THE AUDIT OF ENVIRONMENTAL MANAGEMENT OF THE WETLANDSOF PERÚ WTHIN THE FRAMEWORK OF THE RAMSAR CONVENTION. Quipukamayoc, 20(37), 61-78. https://doi.org/10.15381/quipu.v20i37.3866